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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1207000

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

FOR

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION (C.I.O)

Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION (C.I.O)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 7
Detailed Statement of Financial Activities 8

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION (C.I.O)

REPORT OF THE TRUSTEES FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the period 13 February 2024 to 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The advancement of the Orthodox Jewish religion,Orthodox Jewish faith as a place of worship.public prayer and religious study and providing for the religious needs, spiritual education, pastoral needs and welfare of members of the community.

Public benefit

The Trustees have taken due heed of their obligations relating to Public Benefit Duty affecting charities, as well as to their obligations under the Equalities Act 2010. The Trustees are satisfied that they meet their obligations

Grantmaking

Grants are made at the discretion of the trustees and in accordance with the principal objectives of the charity.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year charity received donations totalling £25,962. Grants to other charities amounted to £12,160.

FUTURE PLANS

The future goals of the charity are to continue carrying out its objectives.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Springfield Synagogue is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission and governed by its constitution dated 13th february 2024.

Recruitment and appointment of new trustees

It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1207000

Principal address

202 Upper Clapton Road London E5 9DH

Trustees

S Lew (appointed 13.2.24) L Lowy (appointed 13.2.24) M Lew (appointed 13.2.24)

Page 1

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION

(C.I.O)

REPORT OF THE TRUSTEES FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL

Approved by order of the board of trustees on 15 October 2025 and signed on its behalf by:

S Lew - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION

(C.I.O)

Independent examiner's report to the trustees of SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION (C.I.O)

I report to the charity trustees on my examination of the accounts of SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION (C.I.O) (the Trust) for the period 13 February 2024 to 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr M A Venitt (A.C.A)

Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL

15 October 2025

Page 3

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION

(C.I.O)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

Unrestricted
fund
Notes £
INCOME AND ENDOWMENTS FROM
Donations and legacies 25,962
Investment income 2 38
Total 26,000
EXPENDITURE ON
Charitable activities
General 20,908
Other 840
Total 21,748
NET INCOME 4,252
TOTAL FUNDS CARRIED FORWARD 4,252

The notes form part of these financial statements

Page 4

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION

(C.I.O)

BALANCE SHEET 31 DECEMBER 2024

Unrestricted
fund
Notes £
CURRENT ASSETS
Cash at bank 5,092
CREDITORS
Amounts falling due within one year 4 (840)
NET CURRENT ASSETS 4,252
TOTAL ASSETS LESS CURRENT
LIABILITIES 4,252
NET ASSETS 4,252
FUNDS 5
Unrestricted funds 4,252
TOTAL FUNDS 4,252

The financial statements were approved by the Board of Trustees and authorised for issue on 15 October 2025 and were signed on its behalf by:

S Lew - Trustee

M Lew - Trustee

The notes form part of these financial statements

Page 5

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION (C.I.O)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

Deposit account interest

£ 38

Page 6

continued...

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION (C.I.O)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 December 2024.

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

840

5. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
in funds 31.12.24
£ £
Unrestricted funds
General fund 4,252 4,252
TOTAL FUNDS 4,252 4,252
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 26,000 (21,748) 4,252
TOTAL FUNDS 26,000 (21,748) 4,252

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 December 2024.

Page 7

SPRINGFIELD SYNAGOGUE CHARITABLE INCORPORATED ORGANISATION

(C.I.O)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 13 FEBRUARY 2024 TO 31 DECEMBER 2024

£

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Rates and water
Insurance
Light and heat
Sundries
Repairs and maintenance
Grants to institutions
Support costs
Governance costs
Accountancy
Total resources expended
Net income
25,962
38
26,000
436
4,264
3,634
150
264
12,160
20,908
840
21,748
4,252

This page does not form part of the statutory financial statements

Page 8